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Form 1040ez 2012 Instructions

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Form 1040ez 2012 Instructions

Form 1040ez 2012 instructions Publication 80 - Main Content Table of Contents Introduction 1. Form 1040ez 2012 instructions Employer Identification Number (EIN) 2. Form 1040ez 2012 instructions Who Are Employees?Tests. Form 1040ez 2012 instructions Business Owned and Operated by Spouses Farm Crew Leaders 3. Form 1040ez 2012 instructions Employee's Social Security Number (SSN)Registering for SSNVS. Form 1040ez 2012 instructions 4. Form 1040ez 2012 instructions Wages and Other CompensationFringe Benefits 5. Form 1040ez 2012 instructions TipsOrdering rule. Form 1040ez 2012 instructions 6. Form 1040ez 2012 instructions Social Security and Medicare Taxes for FarmworkersThe $150 Test or the $2,500 Test 7. Form 1040ez 2012 instructions How To Figure Social Security and Medicare TaxesHousehold and agricultural employers. Form 1040ez 2012 instructions 8. Form 1040ez 2012 instructions Depositing TaxesPayment with Return When To Deposit How To Deposit Deposit Penalties 9. Form 1040ez 2012 instructions Employer's ReturnsReporting Adjustments to Form 941-SS, 944-SS, 944, or 943 Current Period Adjustments Prior Period Adjustments 10. Form 1040ez 2012 instructions Wage and Tax StatementsWaiver. Form 1040ez 2012 instructions 11. Form 1040ez 2012 instructions Federal Unemployment (FUTA) Tax—U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions Virgin Islands Employers Only How To Get Tax Help Introduction This publication is for employers whose principal place of business is in the U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, or who have employees who are subject to income tax withholding for any of these jurisdictions. Form 1040ez 2012 instructions Employers and employees in these areas are generally subject to social security and Medicare taxes under the Federal Insurance Contributions Act (FICA). Form 1040ez 2012 instructions See section 6 and section 7 for more information. Form 1040ez 2012 instructions This publication summarizes employer responsibilities to collect, pay, and report these taxes. Form 1040ez 2012 instructions Whenever the term “United States” is used in this publication, it includes U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands. Form 1040ez 2012 instructions This publication also provides employers in the U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions Virgin Islands with a summary of their responsibilities in connection with the tax under the Federal Unemployment Tax Act, known as FUTA tax. Form 1040ez 2012 instructions See section 11 for more information. Form 1040ez 2012 instructions Except as shown in the table in section 12, social security, Medicare, and FUTA taxes apply to every employer who pays taxable wages to employees or who has employees who report tips. Form 1040ez 2012 instructions This publication does not include information relating to the self-employment tax (for social security and Medicare of self-employed persons). Form 1040ez 2012 instructions See Publication 570, Tax Guide for Individuals With Income From U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions Possessions, if you need this information. Form 1040ez 2012 instructions This publication also does not include information relating to income tax withholding. Form 1040ez 2012 instructions In U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands, contact your local tax department for information about income tax withholding. Form 1040ez 2012 instructions See Publication 15 (Circular E), for information on U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions federal income tax withholding. Form 1040ez 2012 instructions Comments and suggestions. Form 1040ez 2012 instructions   We welcome your comments about this publication and your suggestions for future editions. Form 1040ez 2012 instructions   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Form 1040ez 2012 instructions NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Form 1040ez 2012 instructions Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Form 1040ez 2012 instructions    You can also send us comments from www. Form 1040ez 2012 instructions irs. Form 1040ez 2012 instructions gov/formspubs. Form 1040ez 2012 instructions Click on More Information and then click on Comment on Tax Forms and Publications. Form 1040ez 2012 instructions   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. Form 1040ez 2012 instructions 1. Form 1040ez 2012 instructions Employer Identification Number (EIN) An employer identification number (EIN) is a nine-digit number that the IRS issues. Form 1040ez 2012 instructions Its format is 00-0000000. Form 1040ez 2012 instructions It is used to identify the tax accounts of employers and certain other organizations and entities that have no employees. Form 1040ez 2012 instructions Use your EIN on all of the items that you send to the IRS and SSA for your business. Form 1040ez 2012 instructions If you do not have an EIN, you may apply for one online. Form 1040ez 2012 instructions Go to IRS. Form 1040ez 2012 instructions gov and click on the Apply for an EIN Online link under Tools. Form 1040ez 2012 instructions You may also apply for an EIN by calling 1-800-829-4933, (U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions Virgin Islands only) or 267-941-1099 (toll call), or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. Form 1040ez 2012 instructions Do not use a social security number (SSN) in place of an EIN. Form 1040ez 2012 instructions If you do not have an EIN by the time a return is due, file a paper return and enter “Applied For” and the date that you applied for it in the space shown for the number. Form 1040ez 2012 instructions If you took over another employer's business, do not use that employer's EIN. Form 1040ez 2012 instructions You should have only one EIN. Form 1040ez 2012 instructions If you have more than one, write to the IRS office where you file your returns using the “without a payment” address in the Instructions for Form 941-SS, Instructions for Form 944, or Instructions for Form 943. Form 1040ez 2012 instructions Or call the IRS Business & Specialty Tax Line at 1-800-829-4933 (U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions Virgin Islands only) or 267-941-1000 (toll call). Form 1040ez 2012 instructions Persons who are deaf, hard of hearing, or have a speech disability (TDD/TTY users) in the U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions Virgin Islands may call 1-800-829-4059. Form 1040ez 2012 instructions The IRS will tell you which EIN to use. Form 1040ez 2012 instructions For more information, see Publication 1635, Employer Identification Number: Understanding Your EIN, or Publication 583, Starting a Business and Keeping Records. Form 1040ez 2012 instructions 2. Form 1040ez 2012 instructions Who Are Employees? Generally, employees are defined either under common law or under special statutes for certain situations. Form 1040ez 2012 instructions See Publication 15-A, Employer's Supplemental Tax Guide, for details on statutory employees and nonemployees. Form 1040ez 2012 instructions Employee status under common law. Form 1040ez 2012 instructions   Generally, a worker who performs services for you is your employee if you can control what will be done and how it will be done. Form 1040ez 2012 instructions This is so even when you give the employee freedom of action. Form 1040ez 2012 instructions What matters is that you have the right to control the details of how the services are performed. Form 1040ez 2012 instructions See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. Form 1040ez 2012 instructions    Generally, people in business for themselves are not employees. Form 1040ez 2012 instructions For example, doctors, lawyers, veterinarians, and others in an independent trade in which they offer their services to the public are usually not employees. Form 1040ez 2012 instructions However, if the business is incorporated, corporate officers who work in the business are employees of the corporation. Form 1040ez 2012 instructions   If an employer-employee relationship exists, it does not matter what it is called. Form 1040ez 2012 instructions The employee may be called an agent or independent contractor. Form 1040ez 2012 instructions It also does not matter how payments are measured or paid, what they are called, or if the employee works full or part time. Form 1040ez 2012 instructions Statutory employees. Form 1040ez 2012 instructions   There are also some special definitions of employees for social security, Medicare, and FUTA taxes. Form 1040ez 2012 instructions   While the following persons may not be common law employees, they are considered employees for social security and Medicare purposes if the conditions under Tests , discussed later, are met. Form 1040ez 2012 instructions a. Form 1040ez 2012 instructions   An agent (or commission) driver who delivers food or beverages (other than milk) or picks up and delivers laundry or dry cleaning for someone else. Form 1040ez 2012 instructions b. Form 1040ez 2012 instructions   A full-time life insurance salesperson who sells primarily for one company. Form 1040ez 2012 instructions c. Form 1040ez 2012 instructions   A homeworker who works by the guidelines of the person for whom the work is done, with materials furnished by and returned to that person or to someone that person designates. Form 1040ez 2012 instructions d. Form 1040ez 2012 instructions   A traveling or city salesperson (other than an agent-driver or commission-driver) who works full time (except for sideline sales activities) for one firm or person getting orders from customers. Form 1040ez 2012 instructions The orders must be for merchandise for resale or supplies for use in the customer's business. Form 1040ez 2012 instructions The customers must be retailers, wholesalers, contractors, or operators of hotels, restaurants, or other businesses dealing with food or lodging. Form 1040ez 2012 instructions Tests. Form 1040ez 2012 instructions   Withhold social security and Medicare taxes from statutory employees' wages if all three of the following tests apply. Form 1040ez 2012 instructions The service contract states or implies that almost all of the services are to be performed personally by them. Form 1040ez 2012 instructions They have little or no investment in the equipment and property used to perform the services (other than an investment in transportation facilities). Form 1040ez 2012 instructions The services are performed on a continuing basis for the same payer. Form 1040ez 2012 instructions Persons in a or d, earlier, are also employees for FUTA tax purposes if tests 1 through 3 are met (U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions Virgin Islands only). Form 1040ez 2012 instructions   Publication 15-A gives examples of the employer-employee relationship. Form 1040ez 2012 instructions Statutory nonemployees. Form 1040ez 2012 instructions   Certain direct sellers, qualified real estate agents, and certain companion sitters are, by law, considered nonemployees. Form 1040ez 2012 instructions They are generally treated as self-employed for employment tax purposes. Form 1040ez 2012 instructions See Publication 15-A for details. Form 1040ez 2012 instructions H-2A agricultural workers. Form 1040ez 2012 instructions   On Form W-2, do not check box 13 (Statutory employee) as H-2A workers are not statutory employees. Form 1040ez 2012 instructions Treating employees as nonemployees. Form 1040ez 2012 instructions   If you incorrectly treated an employee as a nonemployee and did not withhold social security and Medicare taxes, you will be liable for the taxes. Form 1040ez 2012 instructions See Treating employees as nonemployees in section 2 of Publication 15 (Circular E), for details on Internal Revenue Code section 3509, which may apply. Form 1040ez 2012 instructions IRS help. Form 1040ez 2012 instructions   If you want the IRS to determine if a worker is an employee, file Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding. Form 1040ez 2012 instructions Voluntary Classification Settlement Program (VCSP). Form 1040ez 2012 instructions   Employers who are currently treating their workers (or a class or group of workers) as independent contractors or other nonemployees and want to voluntarily reclassify their workers as employees for future tax periods may be eligible to participate in the VCSP if certain requirements are met. Form 1040ez 2012 instructions To apply, use Form 8952, Application for Voluntary Classification Settlement Program (VCSP). Form 1040ez 2012 instructions For more information, visit IRS. Form 1040ez 2012 instructions gov and enter “VCSP” in the search box. Form 1040ez 2012 instructions Business Owned and Operated by Spouses If you and your spouse jointly own and operate a business and share in the profits and losses, you are partners in a partnership, whether or not you have a formal partnership agreement. Form 1040ez 2012 instructions See Publication 541, Partnerships, for more details. Form 1040ez 2012 instructions The partnership is considered the employer of any employees, and is liable for any employment taxes due on wages paid to its employees. Form 1040ez 2012 instructions Exception—Qualified Joint Venture. Form 1040ez 2012 instructions   If you and your spouse materially participate as the only members of a jointly owned and operated business, and you file a joint Form 1040, U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions Individual Income Tax Return, or joint Form 1040-SS, U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions Self-Employment Tax Return—U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions Virgin Islands, Guam, American Samoa, the Commonwealth of the Northern Mariana Islands, or Puerto Rico, you can make a joint election to be taxed as a qualified joint venture instead of a partnership. Form 1040ez 2012 instructions See the Instructions for Schedule C (Form 1040) or the Instructions for Form 1040-SS. Form 1040ez 2012 instructions Spouses electing qualified joint venture status are treated as sole proprietors for federal tax purposes. Form 1040ez 2012 instructions Either of the sole proprietor spouses may report and pay the employment taxes due on wages paid to the employees, using the EIN of that spouse’s sole proprietorship. Form 1040ez 2012 instructions For more information on qualified joint ventures, visit IRS. Form 1040ez 2012 instructions gov and enter “qualified joint venture” in the search box. Form 1040ez 2012 instructions Farm Crew Leaders You are an employer of farmworkers if you are a crew leader. Form 1040ez 2012 instructions A crew leader is a person who furnishes and pays (either on his or her own behalf or on behalf of the farm operator) workers to do farmwork for the farm operator. Form 1040ez 2012 instructions If there is no written agreement between you and the farm operator stating that you are his or her employee, and if you pay the workers (either for yourself or for the farm operator), then you are a crew leader. Form 1040ez 2012 instructions 3. Form 1040ez 2012 instructions Employee's Social Security Number (SSN) An employee's social security number (SSN) consists of nine digits separated as follows: 000-00-0000. Form 1040ez 2012 instructions You must get each employee's name and SSN and enter them on Form W-2AS, W-2CM, W-2GU, or W-2VI. Form 1040ez 2012 instructions If you do not report the employee's correct name and SSN, you may owe a penalty unless you have reasonable cause. Form 1040ez 2012 instructions See Publication 1586, Reasonable Cause Regulations and Requirements for Missing and Incorrect Name/TINs, for information on the requirement to solicit the employee's SSN. Form 1040ez 2012 instructions Employee's social security card. Form 1040ez 2012 instructions   You should ask the employee to show you his or her social security card. Form 1040ez 2012 instructions The employee may show the card if it is available. Form 1040ez 2012 instructions Do not accept a social security card that says “Not valid for employment. Form 1040ez 2012 instructions ” A social security number issued with this legend does not permit employment. Form 1040ez 2012 instructions You may, but you are not required to, photocopy the social security card if the employee provides it. Form 1040ez 2012 instructions If an employee does not have a social security card or needs a new one, the employee should apply for one on Form SS-5 and submit the necessary documentation. Form 1040ez 2012 instructions The employee must complete and sign Form SS-5; it cannot be filed by the employer. Form 1040ez 2012 instructions You may be asked to supply a letter to accompany Form SS-5 if the employee has exceeded his or her yearly or lifetime limit for the number of replacement cards allowed. Form 1040ez 2012 instructions If your employee has applied for an SSN but has not received the card before you must file your Form W-2 reports, and you are filing your reports on paper, enter “Applied For” in box d. Form 1040ez 2012 instructions Enter all zeroes in the SSN field if filing electronically. Form 1040ez 2012 instructions When the employee receives the SSN, file Copy A of Form W-2c with SSA to show the employee's SSN. Form 1040ez 2012 instructions Correctly record the employee's name and SSN. Form 1040ez 2012 instructions   Record the name and number of each employee as they appear on his or her social security card. Form 1040ez 2012 instructions If the name is not correct as shown on the card (for example, because of marriage or divorce), the employee should request a corrected card from the SSA. Form 1040ez 2012 instructions Continue to use the old name until the employee shows you the replacement social security card with the corrected name. Form 1040ez 2012 instructions   If the SSA issues the employee a replacement card after a name change, or a new card with a different social security number after a change in alien work status, file a Form W-2c to correct the name/SSN reported on the most recently filed Form W-2AS, W-2CM, W-2GU, or W-2VI. Form 1040ez 2012 instructions It is not necessary to correct other years if the previous name and SSN were used for years before the most recent Form W-2. Form 1040ez 2012 instructions Where to get and file social security number application forms. Form 1040ez 2012 instructions    U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions Virgin Islands—U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions Social Security Administration, 8000 Nisky Center, First Floor, Suite 2, St. Form 1040ez 2012 instructions Thomas, VI 00802. Form 1040ez 2012 instructions  Guam—U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions Social Security Administration, 655 Harmon Loop Road, Suite 300, Dededo, GU 96929. Form 1040ez 2012 instructions  American Samoa—U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions Social Security Administration, Pago Plaza, Suite 117, Pago Pago, AS 96799. Form 1040ez 2012 instructions  Commonwealth of the Northern Mariana Islands—U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions Social Security Administration, MH Building, Suite 201, Saipan, MP 96950. Form 1040ez 2012 instructions Verification of social security numbers. Form 1040ez 2012 instructions   Employers and authorized reporting agents can use the Social Security Number Verification Service (SSNVS) to instantly verify up to 10 names and SSNs (per screen) at a time, or submit an electronic file of up to 250,000 names and SSNs and usually receive the results the next business day. Form 1040ez 2012 instructions Visit www. Form 1040ez 2012 instructions socialsecurity. Form 1040ez 2012 instructions gov/employer/ssnv. Form 1040ez 2012 instructions htm for more information. Form 1040ez 2012 instructions Registering for SSNVS. Form 1040ez 2012 instructions   You must register online and receive authorization from your employer to use SSNVS. Form 1040ez 2012 instructions To register, visit SSA's website at www. Form 1040ez 2012 instructions ssa. Form 1040ez 2012 instructions gov/employer and click on the Business Services Online link. Form 1040ez 2012 instructions Follow the registration instructions to obtain a user identification (ID) and password. Form 1040ez 2012 instructions You will need to provide the following information about yourself and your company. Form 1040ez 2012 instructions Name. Form 1040ez 2012 instructions SSN. Form 1040ez 2012 instructions Date of birth. Form 1040ez 2012 instructions Type of employer. Form 1040ez 2012 instructions EIN. Form 1040ez 2012 instructions Company name, address, and telephone number. Form 1040ez 2012 instructions Email address. Form 1040ez 2012 instructions   When you have completed the online registration process, SSA will mail a one-time activation code to your employer. Form 1040ez 2012 instructions You must enter the activation code online to use SSNVS. Form 1040ez 2012 instructions 4. Form 1040ez 2012 instructions Wages and Other Compensation Generally, all wages are subject to social security and Medicare tax (and FUTA tax for U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions Virgin Islands employers). Form 1040ez 2012 instructions However, wages subject to social security tax and FUTA tax are limited by a wage base amount that you pay to each employee for the year. Form 1040ez 2012 instructions The wage base for social security tax is $117,000 for 2014. Form 1040ez 2012 instructions After you pay $117,000 to an employee in 2014, including tips, do not withhold social security tax on any amount that you later pay to the employee for the year. Form 1040ez 2012 instructions The wage base for FUTA tax is $7,000 for 2014. Form 1040ez 2012 instructions All wages are subject to Medicare tax. Form 1040ez 2012 instructions The wages may be in cash or in other forms, such as an automobile for personal use. Form 1040ez 2012 instructions Wages include salaries, vacation allowances, bonuses, commissions, and fringe benefits. Form 1040ez 2012 instructions It does not matter how payments are measured or paid. Form 1040ez 2012 instructions See the table in section 12 for exceptions to social security, Medicare, and FUTA taxes on wages. Form 1040ez 2012 instructions See section 5 and section 6 for a discussion of how the rules apply to tips and farmworkers. Form 1040ez 2012 instructions Social security and Medicare taxes apply to most payments of sick pay, including payments by third parties such as insurance companies. Form 1040ez 2012 instructions Special rules apply to the reporting of third-party sick pay. Form 1040ez 2012 instructions For details, see Publication 15-A. Form 1040ez 2012 instructions Determine the value of noncash pay (such as goods, lodging, and meals) by its fair market value. Form 1040ez 2012 instructions However, see Fringe Benefits , later in this section. Form 1040ez 2012 instructions Except for farmworkers and household employees, this kind of pay may be subject to social security, Medicare, and FUTA taxes. Form 1040ez 2012 instructions Back pay, including retroactive wage increases (but not amounts paid as liquidated damages), is taxed as ordinary wages in the year paid. Form 1040ez 2012 instructions For information on reporting back pay to the Social Security Administration, see Publication 957, Reporting Back Pay and Special Wage Payments to the Social Security Administration. Form 1040ez 2012 instructions Travel and business expenses. Form 1040ez 2012 instructions   Payments to your employee for travel and other necessary expenses of your business generally are included in taxable wages if (a) your employee is not required to or does not substantiate timely those expenses to you with receipts or other documentation, or (b) you advance an amount to your employee for business expenses and your employee is not required to or does not return timely any amount that he or she does not substantiate. Form 1040ez 2012 instructions Sick pay. Form 1040ez 2012 instructions   In general, sick pay is any amount that you pay, under a plan that you take part in, to an employee because of sickness or injury. Form 1040ez 2012 instructions These amounts are sometimes paid by a third party, such as an insurance company. Form 1040ez 2012 instructions In either case, these payments are subject to social security and Medicare taxes (and FUTA tax for U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions Virgin Islands employers). Form 1040ez 2012 instructions Sick pay becomes exempt from these taxes after the end of 6 calendar months after the calendar month the employee last worked for the employer. Form 1040ez 2012 instructions Publication 15-A explains the employment tax rules that apply to sick pay, disability benefits, and similar payments to employees. Form 1040ez 2012 instructions Fringe Benefits Generally, fringe benefits are includible in the gross income of an employee and are subject to employment taxes. Form 1040ez 2012 instructions Examples of fringe benefits include the use of an automobile, aircraft flights that you provide, free or discounted commercial airline flights, vacations, discounts on property or services, memberships in country clubs or other social clubs, and tickets to entertainment or sporting events. Form 1040ez 2012 instructions In general, the amount included in the employee's income is the excess of the fair market value of the benefit over the sum of any amount paid for it by the employee and any amount excluded by law. Form 1040ez 2012 instructions For more information, see Publication 15-B, Employer's Tax Guide to Fringe Benefits. Form 1040ez 2012 instructions When fringe benefits are treated as paid. Form 1040ez 2012 instructions   You can choose to treat certain noncash fringe benefits (including personal use of an automobile provided by you) as paid by the pay period, quarter, or on any other basis that you choose, but they must be treated as paid at least annually. Form 1040ez 2012 instructions You do not have to make a formal choice of payment dates or notify the IRS. Form 1040ez 2012 instructions You do not have to use the same basis for all employees. Form 1040ez 2012 instructions You may change methods as often as you like, as long as all benefits provided in a calendar year are treated as paid no later than December 31 of the calendar year. Form 1040ez 2012 instructions However, see Special accounting rule for fringe benefits provided during November and December , later in this section. Form 1040ez 2012 instructions   You can treat the value of a single taxable noncash fringe benefit as paid on one or more dates in the same calendar year, even if the employee gets the entire benefit at one time. Form 1040ez 2012 instructions However, once you elect the payment dates, you must report the taxes on your return in the same tax period in which you treated them as paid. Form 1040ez 2012 instructions This election does not apply to a fringe benefit where real property or investment personal property is transferred. Form 1040ez 2012 instructions Withholding social security and Medicare taxes on fringe benefits. Form 1040ez 2012 instructions   You add the value of fringe benefits to regular wages for a payroll period and figure social security and Medicare taxes on the total. Form 1040ez 2012 instructions   If you withhold less than the required amount of social security and Medicare taxes from the employee in a calendar year but report and pay the proper amount, you may recover the taxes from the employee. Form 1040ez 2012 instructions Depositing taxes on fringe benefits. Form 1040ez 2012 instructions   Once you choose payment dates for taxable noncash fringe benefits, you must deposit taxes in the same deposit period that you treat the fringe benefits as paid. Form 1040ez 2012 instructions You may make a reasonable estimate of the value of the fringe benefits. Form 1040ez 2012 instructions In general, the value of taxable noncash fringe benefits provided in a calendar year must be determined by January 31 of the following year. Form 1040ez 2012 instructions   You may claim a refund of overpayments or elect to have any overpayment applied to the next employment tax return. Form 1040ez 2012 instructions If deposits are underpaid, see Deposit Penalties in section 8. Form 1040ez 2012 instructions Valuation of vehicles provided to employees. Form 1040ez 2012 instructions    If you provide a vehicle to your employees, you may either determine the actual value of the benefit for the entire calendar year, taking into account the business use of the vehicle, or consider the entire use for the calendar year as personal and include 100% of the value of the vehicle in the employee's income. Form 1040ez 2012 instructions For reporting information to employees, see the box 14 instructions in the General Instructions for Forms W-2 and W-3. Form 1040ez 2012 instructions Special accounting rule for fringe benefits provided during November and December. Form 1040ez 2012 instructions   You may choose to treat the value of taxable noncash fringe benefits provided during November and December as paid in the next year. Form 1040ez 2012 instructions However, this applies only to those benefits that you actually provided during November and December, not to those you merely treated as paid during those months. Form 1040ez 2012 instructions   If you use this rule, you must notify each affected employee between the time of the employee's last paycheck of the calendar year and at or near the time that you give the employee Form W-2AS, W-2CM, W-2GU, or W-2VI. Form 1040ez 2012 instructions If you use the special accounting rule, your employee must also use it for the same period that you use it. Form 1040ez 2012 instructions You cannot use this rule for a fringe benefit of real property or tangible or intangible real property of a kind normally held for investment that is transferred to your employee. Form 1040ez 2012 instructions 5. Form 1040ez 2012 instructions Tips Tips that your employee receives from customers are generally subject to social security and Medicare withholding. Form 1040ez 2012 instructions Your employee must report cash tips to you by the 10th of the month after the month that the tips are received. Form 1040ez 2012 instructions The report should include tips you paid over to the employee for charge customers, tips the employee received directly from customers, and tips received from other employees under any tip-sharing arrangement. Form 1040ez 2012 instructions Both directly and indirectly tipped employees must report tips to you. Form 1040ez 2012 instructions The report should not include tips that the employee paid out to other employees. Form 1040ez 2012 instructions No report is required for months when tips are less than $20. Form 1040ez 2012 instructions Your employees report tips on Form 4070, Employee's Report of Tips to Employer, or on a similar statement. Form 1040ez 2012 instructions They may also use Form 4070A, Employee's Daily Record of Tips, to keep a record of their tips. Form 1040ez 2012 instructions Both forms are included in Publication 1244, Employee's Daily Record of Tips and Report to Employer, available at IRS. Form 1040ez 2012 instructions gov. Form 1040ez 2012 instructions The statement must be signed by the employee and must include: The employee's name, address, and SSN, Your name and address, The month or period that the report covers, and The total tips received during the month or period. Form 1040ez 2012 instructions You are permitted to establish a system for electronic tip reporting by employees. Form 1040ez 2012 instructions See Regulations section 31. Form 1040ez 2012 instructions 6053-1(d). Form 1040ez 2012 instructions Collecting taxes on tips. Form 1040ez 2012 instructions   You must collect the employee social security and Medicare taxes on the employee's tips. Form 1040ez 2012 instructions You can also collect these taxes from the employee's wages or from other funds that he or she makes available. Form 1040ez 2012 instructions Stop collecting the employee social security tax when his or her total wages and tips for 2014 reach $117,000. Form 1040ez 2012 instructions Collect the employee Medicare tax for the whole year on all wages and tips. Form 1040ez 2012 instructions   You are responsible for the employer social security tax on wages and tips until the wages (including tips) reach the wage base limit. Form 1040ez 2012 instructions You are responsible for the employer Medicare tax for the whole year on all wages and tips. Form 1040ez 2012 instructions File Form 941-SS (or Form 944) to report withholding and employer taxes on tips. Form 1040ez 2012 instructions The withholding rules for withholding an employee's share of Medicare tax on tips also apply to withholding the Additional Medicare Tax once wages and tips exceed $200,000 in the calendar year. Form 1040ez 2012 instructions Ordering rule. Form 1040ez 2012 instructions   If, by the 10th of the month after the month you received an employee's report on tips, you do not have enough employee funds available to deduct the employee social security and Medicare tax on tips, you no longer have to collect it and are not liable for it. Form 1040ez 2012 instructions Reporting tips. Form 1040ez 2012 instructions   Report tips and any collected and uncollected social security in boxes 1, 5, 7, and 12 on Forms W-2AS, W-2CM, W-2GU, or W-2VI and on Form 941-SS, lines 5b, 5c, and 5d (Form 944, lines 4b, 4c, and 4d). Form 1040ez 2012 instructions Do not include any uncollected Additional Medicare Tax in box 12 of Form W-2. Form 1040ez 2012 instructions Report an adjustment on Form 941-SS, line 9 (Form 944, line 6), for the uncollected social security and Medicare taxes. Form 1040ez 2012 instructions The table in section 12 shows how tips are treated for FUTA tax purposes. Form 1040ez 2012 instructions   Revenue Ruling 2012-18 provides guidance for employers regarding social security and Medicare taxes imposed on tips, including information on the reporting of the employer share of social security and Medicare taxes under section 3121(q), the difference between tips and service charges, and the section 45B credit. Form 1040ez 2012 instructions See Revenue Ruling 2012-18, 2012-26 I. Form 1040ez 2012 instructions R. Form 1040ez 2012 instructions B. Form 1040ez 2012 instructions 1032, available at www. Form 1040ez 2012 instructions irs. Form 1040ez 2012 instructions gov/irb/2012-26_IRB/ar07. Form 1040ez 2012 instructions html. Form 1040ez 2012 instructions 6. Form 1040ez 2012 instructions Social Security and Medicare Taxes for Farmworkers The tests described below apply only to services that are defined as agricultural labor (farmwork). Form 1040ez 2012 instructions In general, you are an employer of farmworkers if your employees: Raise or harvest agricultural or horticultural products on your farm (including the raising and feeding of livestock); Work in connection with the operation, management, conservation, improvement, or maintenance of your farm and its tools and equipment; Provide services relating to salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor); Handle, process, or package any agricultural or horticultural commodity if you produced over half of the commodity (for a group of up to 20 unincorporated operators, all of the commodity); or Do work for you related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities. Form 1040ez 2012 instructions For this purpose, the term “farm” includes stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards. Form 1040ez 2012 instructions Farmwork does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as a retail store or a greenhouse used primarily for display or storage. Form 1040ez 2012 instructions A “share farmer” working for you is not your employee. Form 1040ez 2012 instructions However, the share farmer may be subject to self-employment tax. Form 1040ez 2012 instructions In general, share farming is an arrangement in which certain commodity products are shared between the farmer and the owner (or tenant) of the land. Form 1040ez 2012 instructions For details, see Regulations section 31. Form 1040ez 2012 instructions 3121(b)(16)-1. Form 1040ez 2012 instructions The $150 Test or the $2,500 Test All cash wages that you pay to any employee for farmwork are subject to social security and Medicare taxes if either of the following two tests is met. Form 1040ez 2012 instructions You pay cash wages to the employee of $150 or more in a year (count all cash wages paid on a time, piecework, or other basis) for farmwork. Form 1040ez 2012 instructions The $150 test applies separately to each farmworker that you employ. Form 1040ez 2012 instructions If you employ a family of workers, each member is treated separately. Form 1040ez 2012 instructions Do not count wages paid by other employers. Form 1040ez 2012 instructions The total that you pay for farmwork (cash and noncash) to all of your employees is $2,500 or more during the year. Form 1040ez 2012 instructions Exceptions. Form 1040ez 2012 instructions   The $150 and $2,500 tests do not apply to wages that you pay to a farmworker who receives less than $150 in annual cash wages and the wages are not subject to social security and Medicare taxes even if you pay $2,500 or more in that year to all of your farmworkers if the farmworker: Is employed in agriculture as a hand-harvest laborer, Is paid piece rates in an operation that is usually paid on a piece-rate basis in the region of employment, Commutes daily from his or her home to the farm, and Had been employed in agriculture less than 13 weeks in the preceding calendar year. Form 1040ez 2012 instructions   Amounts that you pay to these seasonal farmworkers, however, count toward the $2,500-or-more test to determine whether wages that you pay to other farmworkers are subject to social security and Medicare taxes. Form 1040ez 2012 instructions 7. Form 1040ez 2012 instructions How To Figure Social Security and Medicare Taxes The tax rate for social security is 6. Form 1040ez 2012 instructions 2% (amount withheld) each for the employer and employee (12. Form 1040ez 2012 instructions 4% total). Form 1040ez 2012 instructions The social security wage base limit is $117,000. Form 1040ez 2012 instructions The tax rate for Medicare is 1. Form 1040ez 2012 instructions 45% (amount withheld) each for the employee and employer (2. Form 1040ez 2012 instructions 9% total). Form 1040ez 2012 instructions There is no wage base limit for Medicare tax; all covered wages are subject to Medicare tax. Form 1040ez 2012 instructions Multiply each wage payment by these percentages to figure the tax to withhold from employees. Form 1040ez 2012 instructions Employers report both the employee and employer shares on Forms 941-SS, 944, or Form 943 (farm employment). Form 1040ez 2012 instructions See section 5 for information on tips. Form 1040ez 2012 instructions Additional Medicare Tax withholding. Form 1040ez 2012 instructions   In addition to withholding Medicare tax at 1. Form 1040ez 2012 instructions 45%, you must withhold a 0. Form 1040ez 2012 instructions 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Form 1040ez 2012 instructions You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Form 1040ez 2012 instructions Additional Medicare Tax is only imposed on the employee. Form 1040ez 2012 instructions There is no employer share of Additional Medicare Tax. Form 1040ez 2012 instructions All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Form 1040ez 2012 instructions   For more information on what wages are subject to Medicare tax, see the chart Special Rules for Various Types of Employment and Payments in section 12. Form 1040ez 2012 instructions For more information on Additional Medicare Tax, visit IRS. Form 1040ez 2012 instructions gov and enter “Additional Medicare Tax” in the search box. Form 1040ez 2012 instructions Deducting the tax. Form 1040ez 2012 instructions   Deduct the employee tax from each wage payment. Form 1040ez 2012 instructions If you are not sure that the wages that you pay to a farmworker during the year will be taxable, you may either deduct the tax when you make the payments or wait until the $2,500 test or the $150 test explained in section 6 has been met. Form 1040ez 2012 instructions Employee's portion of taxes paid by employer. Form 1040ez 2012 instructions   If you pay your employee's social security and Medicare taxes without deducting them from the employee's pay, you must include the amount of the payments in the employee's wages for social security and Medicare taxes. Form 1040ez 2012 instructions This increase in the employee's wage payment for your payment of the employee's social security and Medicare taxes is also subject to employee social security and Medicare taxes. Form 1040ez 2012 instructions This again increases the amount of the additional taxes that you must pay. Form 1040ez 2012 instructions Household and agricultural employers. Form 1040ez 2012 instructions   This discussion does not apply to household and agricultural employers. Form 1040ez 2012 instructions If you pay a household or agricultural employee's social security and Medicare taxes, these payments must be included in the employee's wages. Form 1040ez 2012 instructions However, this wage increase due to the tax payments is not subject to social security or Medicare taxes as discussed in this section. Form 1040ez 2012 instructions See Publication 15-A for details. Form 1040ez 2012 instructions Sick pay payments. Form 1040ez 2012 instructions   Social security and Medicare taxes apply to most payments of sick pay, including payments made by third parties such as insurance companies. Form 1040ez 2012 instructions For details on third-party payers of sick pay, see Publication 15-A. Form 1040ez 2012 instructions 8. Form 1040ez 2012 instructions Depositing Taxes You must deposit social security and Medicare taxes if your tax liability (Form 941-SS, line 10; Form 944, line 7; or Form 943, line 11) is $2,500 or more for the tax return period. Form 1040ez 2012 instructions You must make the deposit by electronic funds transfer. Form 1040ez 2012 instructions For more information about electronic funds transfers, see How To Deposit , later in this section. Form 1040ez 2012 instructions Payment with Return $2,500 rule. Form 1040ez 2012 instructions   Instead of making deposits during the current quarter, you can pay your total Form 941-SS tax liability when you timely file Form 941-SS if: Your total Form 941-SS tax liability for either the current quarter or the preceding quarter is less than $2,500 and You do not incur a $100,000 next-day deposit obligation during the current quarter. Form 1040ez 2012 instructions   If you are not sure your total liability for the current quarter will be less than $2,500, (and your liability for the preceding quarter was not less than $2,500), make deposits using the semiweekly or monthly rules so you won't be subject to failure to deposit penalties. Form 1040ez 2012 instructions Employers who have been notified to file Form 944 can pay their tax liability due for the fourth quarter with Form 944, if their fourth quarter tax liability is less than $2,500. Form 1040ez 2012 instructions Employers must have deposited any tax liability due for the first, second, and third quarters, according to the deposit rules, in order to avoid failure-to-deposit penalties for deposits due during those quarters. Form 1040ez 2012 instructions Only monthly schedule depositors are allowed to make an Accuracy of Deposits Rule payment with the return. Form 1040ez 2012 instructions Semiweekly schedule depositors must timely deposit the amount. Form 1040ez 2012 instructions See Accuracy of Deposits Rule and How To Deposit, later in this section. Form 1040ez 2012 instructions When To Deposit Under the rules discussed below, the only difference between farm and nonfarm workers' employment tax deposit rules is the lookback period. Form 1040ez 2012 instructions Therefore, farm and nonfarm workers are discussed together except where noted. Form 1040ez 2012 instructions Depending on your total taxes reported during a lookback period (discussed later), you are either a monthly schedule depositor or a semiweekly schedule depositor. Form 1040ez 2012 instructions The terms “monthly schedule depositor” and “semiweekly schedule depositor” do not refer to how often you pay your employees or how often you are required to make deposits. Form 1040ez 2012 instructions The terms identify which set of rules that you must follow when a tax liability arises (for example, when you have a payday). Form 1040ez 2012 instructions You will need to determine your deposit schedule for a calendar year based on the total employment taxes reported on Forms 941-SS, line 10; Form 944, line 7; or Form 943, line 9, for your lookback period (defined below). Form 1040ez 2012 instructions If you filed both Forms 941-SS and 941 during the lookback period, combine the tax liabilities for these returns for purposes of determining your deposit schedule. Form 1040ez 2012 instructions Determine your deposit schedule for Form 943 separately from Forms 941-SS and 941. Form 1040ez 2012 instructions Lookback period for employers of nonfarm workers. Form 1040ez 2012 instructions   The lookback period for Form 941-SS (or Form 941) consists of four quarters beginning July 1 of the second preceding year and ending June 30 of the prior year. Form 1040ez 2012 instructions These four quarters are your lookback period even if you did not report any taxes for any of the quarters. Form 1040ez 2012 instructions For 2014, the lookback period is July 1, 2012, through June 30, 2013. Form 1040ez 2012 instructions    Table 1. Form 1040ez 2012 instructions Lookback Period for Calendar Year 2014 Lookback Period July 1, 2012 Oct. Form 1040ez 2012 instructions 1, 2012 Jan. Form 1040ez 2012 instructions 1, 2013 Apr. Form 1040ez 2012 instructions 1, 2013 through through through through Sep. Form 1040ez 2012 instructions 30, 2012 Dec. Form 1040ez 2012 instructions 31, 2012 Mar. Form 1040ez 2012 instructions 31, 2013 June 30, 2013    The lookback period for Form 944 is the second calendar year preceding the current calendar year. Form 1040ez 2012 instructions For example, the lookback period for calendar year 2014 is calendar year 2012. Form 1040ez 2012 instructions In addition, for employers who filed Form 944 for 2012 or for 2013 and will file Form 941-SS (or Form 941) for 2014, the lookback period for 2014 is the second calendar year preceding the current calendar year, that is, 2012. Form 1040ez 2012 instructions Lookback period for employers of farmworkers. Form 1040ez 2012 instructions   The lookback period for Form 943 is the second calendar year preceding the current calendar year. Form 1040ez 2012 instructions The lookback period for calendar year 2014 is calendar year 2012. Form 1040ez 2012 instructions Adjustments to lookback period taxes. Form 1040ez 2012 instructions   To determine your taxes for the lookback period, use only the tax that you reported on the original returns (Forms 941-SS, 943, or 944). Form 1040ez 2012 instructions Do not include any adjustments shown on Form 941-X, 943-X, or 944-X. Form 1040ez 2012 instructions Example. Form 1040ez 2012 instructions   An employer originally reported total taxes of $45,000 for the lookback period. Form 1040ez 2012 instructions The employer discovered during January 2014 that the tax reported during the lookback period was understated by $10,000 and corrected this error by filing Form 941-X. Form 1040ez 2012 instructions The employer is a monthly schedule depositor for 2014 because the lookback period tax liabilities are based on the amounts originally reported, and they were $50,000 or less. Form 1040ez 2012 instructions Deposit Period The term “deposit period” refers to the period during which tax liabilities are accumulated for each required deposit due date. Form 1040ez 2012 instructions For monthly schedule depositors, the deposit period is a calendar month. Form 1040ez 2012 instructions The deposit periods for semiweekly schedule depositors are Wednesday through Friday and Saturday through Tuesday. Form 1040ez 2012 instructions Monthly Deposit Schedule If your total tax reported for the lookback period is $50,000 or less, you are a monthly schedule depositor for the current year. Form 1040ez 2012 instructions You must deposit taxes on wage payments made during a calendar month by the 15th day of the following month. Form 1040ez 2012 instructions New employers. Form 1040ez 2012 instructions   Your tax liability for any quarter in the lookback period before the date you started or acquired your business is considered to be zero. Form 1040ez 2012 instructions Therefore, you are a monthly schedule depositor for the first calendar year of your business (but see the $100,000 Next-Day Deposit Rule , later in this section). Form 1040ez 2012 instructions Semiweekly Deposit Schedule If your total tax reported for the lookback period is more than $50,000, you are a semiweekly schedule depositor for the current year. Form 1040ez 2012 instructions If you are a semiweekly schedule depositor, you must deposit on Wednesday and/or Friday, depending on what day of the week that you make wage payments, as follows. Form 1040ez 2012 instructions Deposit taxes on wage payments made on Wednesday, Thursday, and/or Friday by the following Wednesday. Form 1040ez 2012 instructions Deposit taxes on wage payments made on Saturday, Sunday, Monday, and/or Tuesday by the following Friday. Form 1040ez 2012 instructions Semiweekly depositors are generally not required to deposit twice a week if their payments were in the same semiweekly period unless the $100,000 Next-Day Deposit Rule , discussed later in this section, applies. Form 1040ez 2012 instructions For example, if you made a payment on both Wednesday and Friday and incurred taxes of $10,000 for each pay date, deposit the $20,000 on the following Wednesday. Form 1040ez 2012 instructions If you made no additional payments on Saturday through Tuesday, no deposit is due on Friday. Form 1040ez 2012 instructions Semiweekly deposit period spanning two quarters. Form 1040ez 2012 instructions   If you have more than one pay date during a semiweekly period and the pay dates fall in different calendar quarters, you will need to make separate deposits for the separate liabilities. Form 1040ez 2012 instructions Example. Form 1040ez 2012 instructions   If you have a pay date on Monday, March 31, 2014 (first quarter), and another pay date on Tuesday, April 1, 2014 (second quarter), two separate deposits will be required even though the pay dates fall within the same semiweekly period. Form 1040ez 2012 instructions Both deposits will be due on Friday, April 4, 2014 (3 business days from the end of the semiweekly deposit period). Form 1040ez 2012 instructions Examples of Monthly and Semiweekly Schedules Employers of nonfarm workers. Form 1040ez 2012 instructions   Rose Co. Form 1040ez 2012 instructions reported Form 941-SS taxes as follows: 2013 Lookback Period 3rd Quarter 2011 $12,000 4th Quarter 2011 12,000 1st Quarter 2012 12,000 2nd Quarter 2012 12,000   $48,000 2014 Lookback Period 3rd Quarter 2012 $12,000 4th Quarter 2012 12,000 1st Quarter 2013 12,000 2nd Quarter 2013 15,000   $51,000 Rose Co. Form 1040ez 2012 instructions is a monthly schedule depositor for 2013 because its taxes for the four quarters in its lookback period ($48,000 for the 3rd quarter of 2011 through the 2nd quarter of 2012) were not more than $50,000. Form 1040ez 2012 instructions However, for 2014, Rose Co. Form 1040ez 2012 instructions is a semiweekly schedule depositor because the total taxes for the four quarters in its lookback period ($51,000 for the 3rd quarter of 2012 through the 2nd quarter of 2013) exceeded $50,000. Form 1040ez 2012 instructions Employers of farmworkers. Form 1040ez 2012 instructions   Red Co. Form 1040ez 2012 instructions reported taxes on its 2012 Form 943, line 9, of $48,000. Form 1040ez 2012 instructions On its 2013 Form 943, line 11, it reported taxes of $60,000. Form 1040ez 2012 instructions   Red Co. Form 1040ez 2012 instructions is a monthly schedule depositor for 2014 because its taxes for its lookback period ($48,000 for calendar year 2012) were not more than $50,000. Form 1040ez 2012 instructions However, for 2015, Red Co. Form 1040ez 2012 instructions is a semiweekly schedule depositor because the total taxes for its lookback period ($60,000 for calendar year 2013) exceeded $50,000. Form 1040ez 2012 instructions New agricultural employers. Form 1040ez 2012 instructions   New agricultural employers filing Form 943 are monthly schedule depositors for the first and second calendar years of their business because their taxes for the lookback period (2 years) are considered to be zero. Form 1040ez 2012 instructions However, see the $100,000 Next-Day Deposit Rule , later in this section. Form 1040ez 2012 instructions Deposits on Business Days Only If a deposit due date falls on a day that is not a business day, the deposit is considered timely if it is made by the close of the next business day. Form 1040ez 2012 instructions A business day is any day other than a Saturday, Sunday, or legal holiday. Form 1040ez 2012 instructions For example, if a deposit is required to be made on Friday, but Friday is a legal holiday, the deposit is considered timely if it is made by the following Monday (if Monday is a business day). Form 1040ez 2012 instructions Semiweekly schedule depositors have at least 3 business days to make a deposit. Form 1040ez 2012 instructions If any of the 3 weekdays after the end of a semiweekly period is a legal holiday, you will have an additional day for each day that is a legal holiday to make the required deposit. Form 1040ez 2012 instructions For example, if a semiweekly schedule depositor accumulated taxes for payments made on Friday and the following Monday is a legal holiday, the deposit normally due on Wednesday may be made on Thursday (this allows 3 business days to make the deposit). Form 1040ez 2012 instructions Legal holiday. Form 1040ez 2012 instructions   The term “legal holiday” means any legal holiday in the District of Columbia. Form 1040ez 2012 instructions Legal holidays for 2014 are listed below. Form 1040ez 2012 instructions January 1—New Year's Day January 20—Birthday of Martin Luther King, Jr. Form 1040ez 2012 instructions February 17—Washington's Birthday April 16—District of Columbia Emancipation Day May 26—Memorial Day July 4—Independence Day September 1—Labor Day October 13—Columbus Day November 11—Veterans Day November 27—Thanksgiving Day December 25—Christmas Day Application of Monthly and Semiweekly Schedules The following examples illustrate the procedure for determining the deposit date under the two different deposit schedules. Form 1040ez 2012 instructions Monthly schedule example. Form 1040ez 2012 instructions   Spruce Co. Form 1040ez 2012 instructions is a monthly schedule depositor with seasonal employees. Form 1040ez 2012 instructions It paid wages each Friday during August but did not pay any wages during September. Form 1040ez 2012 instructions Under the monthly deposit schedule, Spruce Co. Form 1040ez 2012 instructions must deposit the combined tax liabilities for the four August paydays by September 15. Form 1040ez 2012 instructions Spruce Co. Form 1040ez 2012 instructions does not have a deposit requirement for September (due by October 15) because no wages were paid and, therefore, it did not have a tax liability for September. Form 1040ez 2012 instructions Semiweekly schedule example. Form 1040ez 2012 instructions   Green, Inc. Form 1040ez 2012 instructions is a semiweekly schedule depositor and pays wages once each month on the last Friday of the month. Form 1040ez 2012 instructions Although Green, Inc. Form 1040ez 2012 instructions , has a semiweekly deposit schedule, it will deposit just once a month because it pays wages only once a month. Form 1040ez 2012 instructions The deposit, however, will be made under the semiweekly deposit schedule as follows: Green, Inc. Form 1040ez 2012 instructions ’s tax liability for the April 25, 2014 (Friday), payday must be deposited by April 30, 2014 (Wednesday). Form 1040ez 2012 instructions Under the semiweekly deposit schedule, liabilities for wages paid on Wednesday through Friday must be deposited by the following Wednesday. Form 1040ez 2012 instructions $100,000 Next-Day Deposit Rule If you accumulate taxes of $100,000 or more on any day during a deposit period, you must deposit by the close of the next business day, whether you are a monthly or a semiweekly schedule depositor. Form 1040ez 2012 instructions For purposes of the $100,000 rule, do not continue accumulating taxes after the end of a deposit period. Form 1040ez 2012 instructions For example, if a semiweekly schedule depositor has accumulated taxes of $95,000 on Tuesday and $10,000 on Wednesday, the $100,000 next-day deposit rule does not apply because the $10,000 is accumulated in the next deposit period. Form 1040ez 2012 instructions Thus, $95,000 must be deposited by Friday and $10,000 must be deposited by the following Wednesday. Form 1040ez 2012 instructions However, once you accumulate at least $100,000 in a deposit period, stop accumulating at the end of that day and begin to accumulate anew on the next day. Form 1040ez 2012 instructions For example, Fir Co. Form 1040ez 2012 instructions is a semiweekly schedule depositor. Form 1040ez 2012 instructions On Monday, Fir Co. Form 1040ez 2012 instructions accumulates taxes of $110,000 and must deposit on Tuesday, the next business day. Form 1040ez 2012 instructions On Tuesday, Fir Co. Form 1040ez 2012 instructions accumulates additional taxes of $30,000. Form 1040ez 2012 instructions Because the $30,000 is not added to the previous $110,000 and is less than $100,000, Fir Co. Form 1040ez 2012 instructions does not have to deposit the $30,000 until Friday (following the semiweekly deposit schedule). Form 1040ez 2012 instructions If you are a monthly schedule depositor and you accumulate a $100,000 tax liability on any day during a month, you become a semiweekly schedule depositor on the next day and remain so for the remainder of the calendar year and for the following calendar year. Form 1040ez 2012 instructions Example. Form 1040ez 2012 instructions   Elm, Inc. Form 1040ez 2012 instructions started its business on May 1, 2014. Form 1040ez 2012 instructions On May 8, it paid wages for the first time and accumulated a tax liability of $40,000. Form 1040ez 2012 instructions On Friday, May 9, Elm, Inc. Form 1040ez 2012 instructions paid wages and accumulated a liability of $60,000, making its accumulated Form 941-SS tax liability total $100,000. Form 1040ez 2012 instructions Elm, Inc. Form 1040ez 2012 instructions must deposit $100,000 by Monday, May 12, the next business day. Form 1040ez 2012 instructions Because this was the first year of its business, the tax liability for its lookback period is considered to be zero, and it would be a monthly schedule depositor based on the lookback rules. Form 1040ez 2012 instructions However, because Elm, Inc. Form 1040ez 2012 instructions accumulated $100,000 on May 9, it became a semiweekly schedule depositor on May 10. Form 1040ez 2012 instructions It will be a semiweekly schedule depositor for the remainder of 2014 and for 2015. Form 1040ez 2012 instructions Accuracy of Deposits Rule You are required to deposit 100% of your tax liability on or before the deposit due date. Form 1040ez 2012 instructions However, penalties will not be applied for depositing less than 100% if both of the following conditions are met. Form 1040ez 2012 instructions Any deposit shortfall does not exceed the greater of $100 or 2% of the amount of taxes otherwise required to be deposited, and The deposit shortfall is paid or deposited by the shortfall makeup date as described below. Form 1040ez 2012 instructions Makeup date for deposit shortfall: Monthly schedule depositor. Form 1040ez 2012 instructions Deposit or pay the shortfall by the due date of your Form 941-SS, 944, or 943 for the period in which the shortfall occurred. Form 1040ez 2012 instructions You may pay the shortfall with your return even if the amount is $2,500 or more. Form 1040ez 2012 instructions Semiweekly schedule depositor. Form 1040ez 2012 instructions Deposit by the earlier of: The first Wednesday or Friday (whichever comes first) that comes on or after the 15th of the month following the month in which the shortfall occurred, or The return due date for the period in which the shortfall occurred. Form 1040ez 2012 instructions For example, if a semiweekly schedule depositor filing Form 941-SS has a deposit shortfall during July 2014, the shortfall makeup date is August 15, 2014 (Friday). Form 1040ez 2012 instructions However, if the shortfall occurred on the required April 2 (Wednesday), deposit date for a March 28 (Friday) pay date, the return due date for the March 28 pay date (April 30) would come before the May 16 (Friday) shortfall makeup date. Form 1040ez 2012 instructions In this case, the shortfall must be deposited by April 30, 2014. Form 1040ez 2012 instructions Employers of Both Farm and Nonfarm Workers If you employ both farm and nonfarm workers, you must treat employment taxes for the farmworkers (Form 943 taxes) separately from employment taxes for the nonfarm workers (Form 941-SS or 944 taxes). Form 1040ez 2012 instructions Form 943 taxes and Form 941-SS (or Form 944) taxes are not combined for purposes of applying any of the deposit rules. Form 1040ez 2012 instructions If a deposit is due, deposit the Form 941-SS (or Form 944) taxes and Form 943 taxes separately, as discussed next. Form 1040ez 2012 instructions How To Deposit You must deposit employment taxes by electronic funds transfer. Form 1040ez 2012 instructions See Payment with Return , earlier in this section, for exceptions explaining when taxes may be paid with the tax return instead of being deposited. Form 1040ez 2012 instructions Electronic deposit requirement. Form 1040ez 2012 instructions   You must use electronic funds transfer to make all federal tax deposits (such as deposits of employment tax, excise tax, and corporate income tax). Form 1040ez 2012 instructions Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Form 1040ez 2012 instructions If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Form 1040ez 2012 instructions   EFTPS is a free service provided by the Department of the Treasury. Form 1040ez 2012 instructions To get more information or to enroll in EFTPS, call 1-800-555-4477 (U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions Virgin Islands only) or 303-967-5916 (toll call). Form 1040ez 2012 instructions You can also visit the EFTPS website at www. Form 1040ez 2012 instructions eftps. Form 1040ez 2012 instructions gov. Form 1040ez 2012 instructions Additional information about EFTPS is also available in Publication 966. Form 1040ez 2012 instructions When you receive your EIN. Form 1040ez 2012 instructions   If you are a new employer that indicated a federal tax obligation when requesting an EIN, you will be pre-enrolled in EFTPS. Form 1040ez 2012 instructions You will receive information about Express Enrollment in your Employer Identification Number (EIN) Package and an additional mailing containing your EFTPS personal identification number (PIN) and instructions for activating your PIN. Form 1040ez 2012 instructions Follow the steps in your “How to Activate Your Enrollment” brochure to activate your enrollment and begin making your payroll tax deposits. Form 1040ez 2012 instructions If you outsource any of your payroll and related tax duties to a third party payer, such as a payroll service provider or reporting agent, be sure to tell them about your EFTPS enrollment. Form 1040ez 2012 instructions Deposit record. Form 1040ez 2012 instructions   For your records, an Electronic Funds Transfer (EFT) Trace Number will be provided with each successful payment. Form 1040ez 2012 instructions The number can be used as a receipt or to trace the payment. Form 1040ez 2012 instructions Depositing on time. Form 1040ez 2012 instructions   For deposits made by EFTPS to be on time, you must initiate the deposit by 8 p. Form 1040ez 2012 instructions m. Form 1040ez 2012 instructions Eastern time the day before the date the deposit is due. Form 1040ez 2012 instructions If you use a third party to make deposits on your behalf, they may have different cutoff times. Form 1040ez 2012 instructions Same-day payment option. Form 1040ez 2012 instructions   If you fail to initiate a deposit transaction on EFTPS by 8 p. Form 1040ez 2012 instructions m. Form 1040ez 2012 instructions Eastern time the day before the date a deposit is due, you can still make your deposit on time by using the Federal Tax Application (FTA). Form 1040ez 2012 instructions To use the same-day payment method, you will need to make arrangements with your financial institution ahead of time. Form 1040ez 2012 instructions Please check with your financial institution regarding availability, deadlines, and costs. Form 1040ez 2012 instructions Your financial institution may charge you a fee for payments made this way. Form 1040ez 2012 instructions To learn more about the information you will need to provide your financial institution to make a same-day wire payment, please visit www. Form 1040ez 2012 instructions eftps. Form 1040ez 2012 instructions gov to download the Same-Day Payment Worksheet. Form 1040ez 2012 instructions How to claim credit for overpayments. Form 1040ez 2012 instructions   If you deposited more than the right amount of taxes for a tax period, you can choose on Form 941-SS, 941, 944, or 943 for that tax period to have the overpayment refunded or applied as a credit to your next return. Form 1040ez 2012 instructions Do not ask EFTPS to request a refund from the IRS for you. Form 1040ez 2012 instructions Deposit Penalties Penalties may apply if you do not make required deposits on time or if you make deposits of less than the required amount. Form 1040ez 2012 instructions The penalties do not apply if any failure to make a proper and timely deposit was due to reasonable cause and not to willful neglect. Form 1040ez 2012 instructions The IRS may also waive penalties if you inadvertently fail to deposit in the first quarter that a deposit is due, or the first quarter during which your frequency of deposits changed, if you timely filed your employment tax return. Form 1040ez 2012 instructions For amounts not properly or timely deposited, the penalty rates are as follows. Form 1040ez 2012 instructions 2% - Deposits made 1 to 5 days late. Form 1040ez 2012 instructions 5% - Deposits made 6 to 15 days late. Form 1040ez 2012 instructions 10% - Deposits made 16 or more days late. Form 1040ez 2012 instructions Also applies to amounts paid within 10 days of the date of the first notice that the IRS sent asking for the tax due. Form 1040ez 2012 instructions 10% - Amounts (that should have been deposited) paid directly to the IRS or paid with your tax return (but see Payment with Return , earlier in this section, for exceptions). Form 1040ez 2012 instructions 15% - Amounts still unpaid more than 10 days after the date of the first notice that the IRS sent asking for the tax due or the day on which you received notice and demand for immediate payment, whichever is earlier. Form 1040ez 2012 instructions Late deposit penalty amounts are determined using calendar days, starting from the due date of the liability. Form 1040ez 2012 instructions Special rule for former Form 944 filers. Form 1040ez 2012 instructions    If you filed Form 944 for the prior year and must file Forms 941-SS for the current year because your employment tax liability for the prior year exceeded the Form 944 eligibility requirement ($1,000 or less), the failure-to-deposit penalty will not apply to a late deposit of employment taxes for the first month of the current year if the taxes are deposited in full by March 15 of the current year. Form 1040ez 2012 instructions Order in which deposits are applied. Form 1040ez 2012 instructions   Deposits generally are applied to the most recent tax liability within the return period (quarter or year). Form 1040ez 2012 instructions However, if you receive a failure-to-deposit penalty notice, you may designate how your payment is to be applied in order to minimize the amount of the penalty, if you do so within 90 days of the date of the notice. Form 1040ez 2012 instructions Follow the instructions on the penalty notice that you received. Form 1040ez 2012 instructions For more information on designating deposits, see Revenue Procedure 2001-58. Form 1040ez 2012 instructions You can find Revenue Procedure 2001-58 on page 579 of Internal Revenue Bulletin 2001-50 at www. Form 1040ez 2012 instructions irs. Form 1040ez 2012 instructions gov/pub/irs-irbs/irb01-50. Form 1040ez 2012 instructions pdf. Form 1040ez 2012 instructions Example. Form 1040ez 2012 instructions Cedar, Inc. Form 1040ez 2012 instructions is required to make a deposit of $1,000 on July 15 and $1,500 on August 15. Form 1040ez 2012 instructions It does not make the deposit on July 15. Form 1040ez 2012 instructions On August 15, Cedar, Inc. Form 1040ez 2012 instructions deposits $2,000. Form 1040ez 2012 instructions Under the deposits rule, which applies deposits to the most recent tax liability, $1,500 of the deposit is applied to the August 15 deposit and the remaining $500 is applied to the July deposit. Form 1040ez 2012 instructions Accordingly, $500 of the July 15 liability remains undeposited. Form 1040ez 2012 instructions The penalty on this underdeposit will apply as explained earlier. Form 1040ez 2012 instructions Trust fund recovery penalty. Form 1040ez 2012 instructions   If federal income, social security, or Medicare taxes that must be withheld are not withheld or are not deposited or paid to the United States Treasury, the trust fund recovery penalty may apply. Form 1040ez 2012 instructions The penalty is the full amount of the unpaid trust fund tax. Form 1040ez 2012 instructions This penalty may apply to you if these unpaid taxes cannot be immediately collected from the employer or business. Form 1040ez 2012 instructions   The trust fund recovery penalty may be imposed on all persons who are determined by the IRS to be responsible for collecting, accounting for, and paying over these taxes, and who acted willfully in not doing so. Form 1040ez 2012 instructions   A responsible person can be an officer or employee of a corporation, a partner or employee of a partnership, an accountant, a volunteer director/trustee, or an employee of a sole proprietorship, or any other person or entity that is responsible for collecting, accounting for, and paying over trust fund taxes. Form 1040ez 2012 instructions A responsible person also may include one who signs checks for the business or otherwise has authority to cause the spending of business funds. Form 1040ez 2012 instructions    Willfully means voluntarily, consciously, and intentionally. Form 1040ez 2012 instructions A responsible person acts willfully if the person knows the required actions of collecting, accounting for or paying over trust fund taxes are not taking place, or recklessly disregards obvious and known risks to the government's right to receive trust fund taxes. Form 1040ez 2012 instructions “Averaged” failure-to-deposit penalty. Form 1040ez 2012 instructions   The IRS may assess an “averaged” failure-to-deposit (FTD) penalty of 2% to 10% if you are a monthly schedule depositor and did not properly complete Form 941-SS, line 14, when your tax liability shown on Form 941-SS, line 10, was $2,500 or more. Form 1040ez 2012 instructions IRS may also assess this penalty of 2% to 10% if you are a semiweekly schedule depositor and your tax liability shown on Form 941-SS, line 10, was $2,500 or more and you did any of the following. Form 1040ez 2012 instructions Completed Form 941-SS, line 14, instead of Schedule B (Form 941). Form 1040ez 2012 instructions Failed to attach a properly completed Schedule B (Form 941). Form 1040ez 2012 instructions Completed Schedule B (Form 941) incorrectly, for example, by entering tax deposits instead of tax liabilities in the numbered spaces. Form 1040ez 2012 instructions   The IRS figures the penalty by allocating your total tax liability shown on Form 941-SS, line 10, equally throughout the tax period. Form 1040ez 2012 instructions Your deposits and payments may not be counted as timely because IRS does not know the actual dates of your tax liabilities. Form 1040ez 2012 instructions   You can avoid the penalty by reviewing your return before filing it. Form 1040ez 2012 instructions Follow these steps before filing your Form 941-SS. Form 1040ez 2012 instructions If you are a monthly schedule depositor, report your tax liabilities (not your deposits) in the monthly entry spaces on Form 941-SS, line 14. Form 1040ez 2012 instructions If you are a semiweekly schedule depositor, report your tax liabilities (not your deposits) on Schedule B (Form 941) in the lines that represent the dates you paid your employees. Form 1040ez 2012 instructions Verify that your total liability shown on Form 941-SS, line 14, or the bottom of Schedule B (Form 941) equals your tax liability shown on Form 941-SS,  line 10. Form 1040ez 2012 instructions Do not show negative amounts on Form 941-SS, line 14, or Schedule B (Form 941). Form 1040ez 2012 instructions For prior period errors, do not adjust your tax liabilities reported on your current Form 941-SS, line 14, or on Schedule B (Form 941). Form 1040ez 2012 instructions Instead, file an adjusted return (Form 941-X (if you are adjusting a previously filed Form 941-SS) or Form 944-X (if you are adjusting a previously filed Form 944-SS or 944)) if you are also adjusting your tax liability. Form 1040ez 2012 instructions If you are only adjusting your deposits in response to a failure-to-deposit penalty notice, see the Instructions for Schedule B (Form 941) (if you previously filed Form 941-SS) or the Instructions for Form 944-X (if you previously filed Form 944-SS or 944). Form 1040ez 2012 instructions If you filed Form 944 for 2013 and line 7 was $2,500 or more, you were required to complete Form 944, lines 13a–13m, or attach Form 945-A, Annual Record of Federal Tax Liability. Form 1040ez 2012 instructions If you failed to complete lines 13a–13m, or failed to attach Form 945-A, whichever was required, IRS may assess an “averaged” failure-to-deposit (FTD) penalty. Form 1040ez 2012 instructions 9. Form 1040ez 2012 instructions Employer's Returns General instructions. Form 1040ez 2012 instructions   File Forms 941-SS (or Form 944) for nonfarm workers and Form 943 for farmworkers. Form 1040ez 2012 instructions (U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions Virgin Islands employers may be required to file Form 940 for the combined wages of nonfarm workers and farmworkers. Form 1040ez 2012 instructions ) Employers with employees subject to U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions income tax withholding. Form 1040ez 2012 instructions   If you have both employees who are subject to U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions income tax withholding and employees who are not subject to U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions income tax withholding, you must file only Form 941 (or Form 944) and include all your employees’ wages on that form. Form 1040ez 2012 instructions Nonfarm employers. Form 1040ez 2012 instructions   File Form 941-SS for the calendar quarter in which you first pay wages for nonfarm workers and for each quarter thereafter unless you are a seasonal employer or file a final return. Form 1040ez 2012 instructions Due dates for each quarter of the calendar year are as follows. Form 1040ez 2012 instructions Quarter Due Jan. Form 1040ez 2012 instructions , Feb. Form 1040ez 2012 instructions , Mar. Form 1040ez 2012 instructions Apr. Form 1040ez 2012 instructions 30 Apr. Form 1040ez 2012 instructions , May, June July 31 July, Aug. Form 1040ez 2012 instructions , Sept. Form 1040ez 2012 instructions Oct. Form 1040ez 2012 instructions 31 Oct. Form 1040ez 2012 instructions , Nov. Form 1040ez 2012 instructions , Dec. Form 1040ez 2012 instructions Jan. Form 1040ez 2012 instructions 31   However, if you deposited all taxes when due for the quarter, you have 10 additional days from the due dates to file the return. Form 1040ez 2012 instructions If the due date for filing your return falls on a Saturday, Sunday, or legal holiday, you may file on the next business day. Form 1040ez 2012 instructions   If you closed your business or stopped paying wages and do not have to file returns in the future, check the box on line 15 of your final Form 941-SS and show the date final wages were paid. Form 1040ez 2012 instructions Form 944. Form 1040ez 2012 instructions   If IRS notified you to file Form 944, file your 2013 Form 944 by January 31, 2014, or by February 10, 2014 (if you deposited all taxes when due). Form 1040ez 2012 instructions Household employers reporting social security and Medicare taxes. Form 1040ez 2012 instructions   If you are a sole proprietor and file Forms 941-SS (or Form 944) for business employees, you may include taxes for household employees on your Forms 941-SS (or Form 944). Form 1040ez 2012 instructions Otherwise, report social security and Medicare taxes for household employees on Schedule H (Form 1040), Household Employment Taxes. Form 1040ez 2012 instructions See Publication 926, Household Employer's Tax Guide, for more information. Form 1040ez 2012 instructions Employers of farmworkers. Form 1040ez 2012 instructions   Every employer of farmworkers must file a Form 943 for each calendar year beginning with the first year the employer pays $2,500 or more for farmwork or employs a farmworker who meets the $150 test described in section 6. Form 1040ez 2012 instructions   File a Form 943 each year for all taxable wages paid for farmwork. Form 1040ez 2012 instructions You may report household workers in a private home on a farm operated for profit on Form 943. Form 1040ez 2012 instructions Do not report wages for farmworkers on Form 941-SS or 944. Form 1040ez 2012 instructions   Send Form 943 to the IRS by January 31 of the following year. Form 1040ez 2012 instructions Send it with payment of any taxes due that you are not required to deposit. Form 1040ez 2012 instructions If you deposited all taxes when due, you have 10 additional days to file. Form 1040ez 2012 instructions Penalties. Form 1040ez 2012 instructions   For each whole or part month that a return is not filed when required (disregarding any extensions of the filing deadline), there is a failure-to-file penalty of 5% of the unpaid tax due with that return. Form 1040ez 2012 instructions The maximum penalty is generally 25% of the tax due. Form 1040ez 2012 instructions Also, for each whole or part month that the tax is paid late (disregarding any extensions of the payment deadline), there is a failure-to-pay penalty of 0. Form 1040ez 2012 instructions 5% per month of the amount of tax. Form 1040ez 2012 instructions For individual filers only, the failure-to-pay penalty is reduced from 0. Form 1040ez 2012 instructions 5% per month to 0. Form 1040ez 2012 instructions 25% per month if an installment agreement is in effect. Form 1040ez 2012 instructions You must have filed your return on or before the due date of the return to qualify for the reduced penalty. Form 1040ez 2012 instructions The maximum amount of the failure-to-pay penalty is also 25% of the tax due. Form 1040ez 2012 instructions If both penalties apply in any month, the failure-to-file penalty is reduced by the amount of the failure-to-pay penalty. Form 1040ez 2012 instructions The penalties will not be charged if you have a reasonable cause for failing to file or pay. Form 1040ez 2012 instructions If you receive a penalty notice, you can provide an explanation of why you believe reasonable cause exists. Form 1040ez 2012 instructions Reporting Adjustments to Form 941-SS, 944-SS, 944, or 943 Current Period Adjustments Make current period adjustments for fractions of cents, sick pay, tips, and group-term life insurance on your Form 941-SS, 944, or 943. Form 1040ez 2012 instructions See the Instructions for Form 941-SS, Instructions for Form 944, or Instructions for Form 943 for information on how to report these adjustments. Form 1040ez 2012 instructions Prior Period Adjustments Forms for prior period adjustments. Form 1040ez 2012 instructions   Use Form 941-X or Form 944-X to make a correction after you discover an error on a previously filed Form 941 or Form 944. Form 1040ez 2012 instructions There are also Forms 943-X, 945-X, and CT-1X to report corrections on the corresponding returns. Form 1040ez 2012 instructions Form 941-X and Form 944-X also replace Form 843, Claim for Refund and Request for Abatement, for employers to request a refund or abatement of overreported employment taxes. Form 1040ez 2012 instructions Continue to use Form 843 when requesting a refund or abatement of assessed interest or penalties. Form 1040ez 2012 instructions See Revenue Ruling 2009-39, 2009-52 I. Form 1040ez 2012 instructions R. Form 1040ez 2012 instructions B. Form 1040ez 2012 instructions 951, for examples of how the interest-free adjustment and claim for refund rules apply in 10 different situations. Form 1040ez 2012 instructions You can find Revenue Ruling 2009-39, at www. Form 1040ez 2012 instructions irs. Form 1040ez 2012 instructions gov/irb/2009-52_IRB/ar14. Form 1040ez 2012 instructions html. Form 1040ez 2012 instructions Background. Form 1040ez 2012 instructions   Treasury Decision 9405 changed the process for making interest-free adjustments to employment taxes reported on Forms 941-SS, 943, 944-SS, and 944, and for filing a claim for refund of employment taxes. Form 1040ez 2012 instructions Treasury Decision 9405, 2008-32 I. Form 1040ez 2012 instructions R. Form 1040ez 2012 instructions B. Form 1040ez 2012 instructions 293, is available at www. Form 1040ez 2012 instructions irs. Form 1040ez 2012 instructions gov/irb/2008-32_IRB/ar13. Form 1040ez 2012 instructions html. Form 1040ez 2012 instructions You will use the adjustment process if you underreported employment taxes and are making a payment, or if you overreported employment taxes and will be applying the credit to the Form 941-SS, 943, or 944 period during which you file Forms 941-X, 943-X, or 944-X, respectively. Form 1040ez 2012 instructions You will use the claim process if you overreported employment taxes and are requesting a refund or abatement of the overreported amount. Form 1040ez 2012 instructions We use the terms “correct” and “corrections” to include interest-free adjustments under sections 6205 and 6413, and claims for refund and abatement under sections 6402, 6414, and 6404 of the Internal Revenue Code. Form 1040ez 2012 instructions Correcting employment taxes. Form 1040ez 2012 instructions   When you discover an error on a previously filed Form 941-SS, 943, 944-SS, or 944, you must: Correct that error using Form 941-X, Form 943-X, or Form 944-X, File a separate Form 941-X, Form 943-X, or Form 944-X for
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Suspicious e-Mails and Identity Theft

The Internal Revenue Service has issued several recent consumer warnings on the fraudulent use of the IRS name or logo by scamsters trying to gain access to consumers’ financial information in order to steal their identity and assets. When identity theft takes place over the Internet, it is called phishing.

Suspicious e-Mail/Phishing

Phishing (as in “fishing for information” and “hooking” victims) is a scam where Internet fraudsters send e-mail messages to trick unsuspecting victims into revealing personal and financial information that can be used to steal the victims’ identity. Current scams include phony e-mails which claim to come from the IRS and which lure the victims into the scam by telling them that they are due a tax refund.

Phishing and Other Schemes Using the IRS Name

The IRS periodically alerts taxpayers to, and maintains a list of, phishing schemes using the IRS name, logo or Web site clone. If you've received an e-mail, phone call or fax claiming to come from the IRS that seemed a little suspicious, you just may find it on this list.

News Releases

  • IR-2013-84, IRS Warns of Pervasive Telephone Scam
  • IR-2013-17, IRS Intensifies National Crackdown on Identity Theft; Part of Wider Effort to Protect Taxpayers, Prevent Refund Fraud
  • IR-2013-3, National Taxpayer Advocate Delivers Annual Report to Congress; Focuses on Tax Reform, IRS Funding and Identity Theft
  • IR-2012-29, Tax Scam Warning: Beware of Phony Refund Scheme Abusing Popular College Tax Credit; Senior Citizens, Working Families and Church Members Are Targets
  • IR-2012-23, IRS Releases the Dirty Dozen Tax Scams for 2012
  • IR-2011-73, IRS Urges Taxpayers to Avoid Becoming Victims of Tax Scams
  • IR-2009-71, IRS Alerts Public to New Identity Theft Scams
  • IR-2008-11, IRS Warns of New E-Mail and Telephone Scams Using the IRS Name; Advance Payment Scams Starting
  • IR-2007-183, IRS Warns of E-Mail Scam Soliciting Donations to California Wildfire Victims
  • IR-2007-148, IRS Warns of New E-mail Scam Offering Cash for Participation in “Member Satisfaction Survey”
  • IR-2007-109, IRS Warns Taxpayers of New E-mail Scams
  • IR-2007-75, IRS Warns of Phony e-Mails Claiming to Come from the IRS
  • IR-2006-116, Electronic Federal Tax Payment System Cited in New E-mail Scam
  • IR-2006-104, IRS Renews E-mail Alert Following New Scams
  • IR-2006-49, IRS Establishes e-Mail Box for Taxpayers to Report Phony e-Mails

Fact Sheets

  • FS-2014-3, IRS Criminal Investigation Combats Identity Theft Refund Fraud
  • FS-2014-2, Tips for Taxpayers, Victims about Identity Theft and Tax Returns
  • FS-2014-1, IRS Combats Identity Theft and Refund Fraud on Many Fronts
  • FS-2013-4, IRS Criminal Investigation Combats Identity Theft Refund Fraud
  • FS-2013-3, Tips for Taxpayers, Victims about Identity Theft and Tax Returns
  • FS-2013-2, IRS Combats Identity Theft and Refund Fraud on Many Fronts 
  • FS-2012-7, Protect Yourself from Identity Theft
  • FS-2010-9, Online Scams that Impersonate the IRS
  • FS-2009-4, The Official Internal Revenue Service Web Site Is IRS.gov
  • FS-2008-9, Identity Theft E-mail Scams a Growing Problem

Videos

Articles

You Can Help Shut Down Phishing Schemes

The good news is that you can help shut down these schemes and prevent others from being victimized. If you receive a suspicious e-mail that claims to come from the IRS, you can relay that e-mail to a new IRS mailbox, phishing@irs.gov. Follow instructions in the link below for sending the bogus e-mail to ensure that it retains critical elements found in the original e-mail. The IRS can use the information, URLs and links in the suspicious e-mails you send to trace the hosting Web site and alert authorities to help shut down the fraudulent sites. Unfortunately, due to the expected volume, the IRS will not be able to acknowledge receipt or respond to you.

Identity Theft

Identity theft can be committed through e-mail (phishing) or other means, such as regular mail, fax or telephone, or even by going through someone's trash.

Identity theft occurs when someone uses your personal information such as your name, Social Security number or other identifying information without your permission to commit fraud or other crimes. Typically, identity thieves use someone’s personal data to empty the victim’s financial accounts, run up charges on the victim’s existing credit cards, apply for new loans, credit cards, services or benefits in the victim’s name, file fraudulent tax returns or even commit crimes. People whose identities have been stolen can spend months or years — and their hard-earned money — cleaning up the mess thieves have made of their good name and credit record. In the meantime, victims may lose job opportunities, be refused loans, education, housing or cars, or even get arrested for crimes they didn't commit.

Employment Verification Contacts

You may receive a call from an IRS employee requesting verification of income and/or withholding information that has been reported to the IRS through other means. This contact may be made through a telephone call or a faxed request.  

If you receive a telephone call or a fax from someone claiming to be with the IRS and you are not comfortable providing the information, you should contact our customer service line at 1-800-829-4933 to verify the validity of the call or fax. You may then contact the IRS employee who requested the information and provide the required information.

Recent Schemes

The IRS periodically alerts taxpayers to schemes that fraudulently use the IRS name, logo or Web site clone to to gain access to consumers’ financial information in order to steal their identity and assets. The scams may take place through e-mail, fax or phone. The IRS also maintains a list of phishing and other schemes.

For more information on various schemes, see the following:

To Report Fraud

For other than phishing schemes, you may report the fraudulent misuse of the IRS name, logo, forms or other IRS property by calling the TIGTA toll-free hotline at 1-800-366-4484 or visiting the TIGTA Web site.

Other Federal Resources

For more information on understanding and preventing identity theft and suspicious e-mails (phishing), or dealing with their aftermath, check out the following federal resources:

Page Last Reviewed or Updated: 14-Mar-2014

The Form 1040ez 2012 Instructions

Form 1040ez 2012 instructions Index A Abroad, citizens living, filing requirements, U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions Citizens or Resident Aliens Living Abroad Absence, temporary, Temporary absences. Form 1040ez 2012 instructions , Temporary absences. Form 1040ez 2012 instructions , Temporary absences. Form 1040ez 2012 instructions Accounting periods, joint returns, Accounting period. Form 1040ez 2012 instructions Adopted child, Exception for adopted child. Form 1040ez 2012 instructions , Adopted child. Form 1040ez 2012 instructions , Adopted child. Form 1040ez 2012 instructions Taxpayer identification number, Taxpayer identification numbers for adoptees. Form 1040ez 2012 instructions Age Filing status determination, Age. Form 1040ez 2012 instructions Gross income and filing requirements (Table 1), Table 1. Form 1040ez 2012 instructions 2013 Filing Requirements Chart for Most Taxpayers Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Test, Age Test Aliens Dual-status (see Dual-status taxpayers) Nonresident (see Nonresident aliens) Alimony, Alimony. Form 1040ez 2012 instructions Alternative minimum tax (AMT), effect on filing requirements (Table 3), Table 3. Form 1040ez 2012 instructions Other Situations When You Must File a 2013 Return Amended returns, Joint Return After Separate Returns, Changing your mind. Form 1040ez 2012 instructions (see also Form 1040X) Change from itemized to standard deduction (or vice versa), Electing to itemize for state tax or other purposes. Form 1040ez 2012 instructions American citizens abroad, U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions Citizens or Resident Aliens Living Abroad Annulled marriages, filing status, Annulled marriages. Form 1040ez 2012 instructions Armed forces Combat zone, signing return for spouse, Spouse in combat zone. Form 1040ez 2012 instructions Dependency allotments, Armed Forces dependency allotments. Form 1040ez 2012 instructions GI Bill benefits, Tuition payments and allowances under the GI Bill. Form 1040ez 2012 instructions Military quarters allotments, Tax-exempt military quarters allowances. Form 1040ez 2012 instructions Assistance (see Tax help) ATINs (Adoption taxpayer identification numbers), Taxpayer identification numbers for adoptees. Form 1040ez 2012 instructions B Birth of child, Death or birth. Form 1040ez 2012 instructions Blind persons, standard deduction, Higher Standard Deduction for Blindness C Canada, resident of, U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions citizen or resident alien. Form 1040ez 2012 instructions , Citizen or Resident Test, Child in Canada or Mexico. Form 1040ez 2012 instructions Capital expenses, Capital expenses. Form 1040ez 2012 instructions Child born alive, Child born alive. Form 1040ez 2012 instructions Child care expenses, Child care expenses. Form 1040ez 2012 instructions Child custody, Custodial parent and noncustodial parent. Form 1040ez 2012 instructions Child support under pre-1985 agreement, Child support under pre-1985 agreement. Form 1040ez 2012 instructions Child tax credit, Child tax credit. Form 1040ez 2012 instructions Child, qualifying, Qualifying Child Children Adopted child (see Adoption) Adoption (see Adopted child) Birth of child, Death or birth. Form 1040ez 2012 instructions , Death or birth. Form 1040ez 2012 instructions Claiming parent, when child is head of household, Special rule for parent. Form 1040ez 2012 instructions Custody of, Custodial parent and noncustodial parent. Form 1040ez 2012 instructions Death of child, Death or birth. Form 1040ez 2012 instructions , Death or birth. Form 1040ez 2012 instructions Dividends of, Unearned income. Form 1040ez 2012 instructions Filing requirements as dependents (Table 2), Table 2. Form 1040ez 2012 instructions 2013 Filing Requirements for Dependents Investment income of child under age 18, Table 2. Form 1040ez 2012 instructions 2013 Filing Requirements for Dependents , Unearned income. Form 1040ez 2012 instructions Kidnapped, Kidnapped child. Form 1040ez 2012 instructions , Kidnapped child. Form 1040ez 2012 instructions Social security number, Social Security Numbers for Dependents Stillborn, Stillborn child. Form 1040ez 2012 instructions Church employees, filing requirements (Table 3), Table 3. Form 1040ez 2012 instructions Other Situations When You Must File a 2013 Return Citizen or resident test, Citizen or Resident Test Citizens outside U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions , filing requirements, U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions Citizens or Resident Aliens Living Abroad Common law marriage, Considered married. Form 1040ez 2012 instructions Community property states, Community property states. Form 1040ez 2012 instructions Cousin, Cousin. Form 1040ez 2012 instructions Custody of child, Custodial parent and noncustodial parent. Form 1040ez 2012 instructions D Death Of child, Death or birth of child. Form 1040ez 2012 instructions Of dependent, Death or birth. Form 1040ez 2012 instructions , Death or birth. Form 1040ez 2012 instructions Of spouse, Spouse died during the year. Form 1040ez 2012 instructions , Spouse died. Form 1040ez 2012 instructions , Spouse died before signing. Form 1040ez 2012 instructions , Death of spouse. Form 1040ez 2012 instructions Decedents, Spouse died during the year. Form 1040ez 2012 instructions , Decedent's final return. Form 1040ez 2012 instructions (see also Death of spouse) Filing requirements, Deceased Persons Deductions Personal exemption, Personal Exemptions Standard deduction, Standard Deduction Dependent taxpayer test, Dependent Taxpayer Test Dependents Birth of, Death or birth. Form 1040ez 2012 instructions Born and died within year, Born and died in 2013. Form 1040ez 2012 instructions Child's earnings, Child's earnings. Form 1040ez 2012 instructions Death of, Death or birth. Form 1040ez 2012 instructions Earned income, Earned income. Form 1040ez 2012 instructions Exemption for, Exemptions for Dependents Filing requirements, Table 2. Form 1040ez 2012 instructions 2013 Filing Requirements for Dependents , Dependents Married, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Not allowed to claim dependents, Dependent Taxpayer Test Qualifying child, Qualifying Child Qualifying relative, Qualifying Relative Social security number, Social Security Numbers for Dependents, Taxpayer identification numbers for adoptees. Form 1040ez 2012 instructions Standard deduction for, Standard Deduction for Dependents Unearned income, Unearned income. Form 1040ez 2012 instructions Disabled Child, Permanently and totally disabled. Form 1040ez 2012 instructions Dependent, Disabled dependent working at sheltered workshop. Form 1040ez 2012 instructions Divorced parents, Children of divorced or separated parents (or parents who live apart). Form 1040ez 2012 instructions Divorced taxpayers Child custody, Custodial parent and noncustodial parent. Form 1040ez 2012 instructions Filing status, Divorced persons. Form 1040ez 2012 instructions , Divorce and remarriage. Form 1040ez 2012 instructions , Divorced persons. Form 1040ez 2012 instructions Joint returns, responsibility for, Divorced taxpayer. Form 1040ez 2012 instructions Personal exemption, Divorced or separated spouse. Form 1040ez 2012 instructions Domestic help, no exemption for, Housekeepers, maids, or servants. Form 1040ez 2012 instructions Dual-status taxpayers Exemptions, Dual-status taxpayers. Form 1040ez 2012 instructions Joint returns not available, Nonresident alien or dual-status alien. Form 1040ez 2012 instructions E Earned income Defined for purposes of standard deduction, Earned income defined. Form 1040ez 2012 instructions Dependent filing requirements (Table 2), Table 2. Form 1040ez 2012 instructions 2013 Filing Requirements for Dependents Earned income credit Two persons with same qualifying child, Special Rule for Qualifying Child of More Than One Person Elderly persons Home for the aged, Home for the aged. Form 1040ez 2012 instructions Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Equitable relief, Innocent spouse, Relief from joint responsibility. Form 1040ez 2012 instructions Exemptions, Exemptions, Taxpayer identification numbers for adoptees. Form 1040ez 2012 instructions Dependents, Exemptions for Dependents Personal (see Personal exemption) F Fair rental value, Fair rental value defined. Form 1040ez 2012 instructions Figures (see Tables and figures) Filing requirements, Who Must File, Filing Status Filing status, Filing Status, Qualifying Widow(er) With Dependent Child Annulled marriages, Annulled marriages. Form 1040ez 2012 instructions Change to Joint return after separate returns, Joint Return After Separate Returns Separate returns after joint return, Separate Returns After Joint Return, Kidnapped child. Form 1040ez 2012 instructions Determination of, Filing status. Form 1040ez 2012 instructions , Filing Status Head of household, Head of household or qualifying widow(er) with dependent child. Form 1040ez 2012 instructions , Head of Household Marital status, determination of, Marital Status Married filing jointly (see Joint returns) Married filing separately (see Married filing separately) Unmarried persons (see Single taxpayers) Food benefits, Support provided by the state (welfare, food benefits, housing, etc. Form 1040ez 2012 instructions ). Form 1040ez 2012 instructions Foreign employment, filing requirements, U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions Citizens or Resident Aliens Living Abroad Foreign students, Foreign students' place of residence. Form 1040ez 2012 instructions Form 1040 Personal exemption, Form 1040 filers. Form 1040ez 2012 instructions Social security numbers, Social Security Numbers for Dependents Use of, How to file. Form 1040ez 2012 instructions , How to file. Form 1040ez 2012 instructions , How to file. Form 1040ez 2012 instructions Form 1040A Personal exemption, Form 1040A filers. Form 1040ez 2012 instructions Social security numbers, Social Security Numbers for Dependents Use of, How to file. Form 1040ez 2012 instructions , How to file. Form 1040ez 2012 instructions , How to file. Form 1040ez 2012 instructions Form 1040EZ Personal exemption, Form 1040EZ filers. Form 1040ez 2012 instructions Use of, How to file. Form 1040ez 2012 instructions , How to file. Form 1040ez 2012 instructions Form 1040X Change of filing status, Joint Return After Separate Returns Itemized deductions, change to standard deduction, Changing your mind. Form 1040ez 2012 instructions Standard deduction, change to itemized deductions, Changing your mind. Form 1040ez 2012 instructions Form 1099-B, Form 1099-B received. Form 1040ez 2012 instructions Form 8814, parents' election to report child's interest and dividends, Election to report child's unearned income on parent's return. Form 1040ez 2012 instructions Form 8857, innocent spouse relief, Relief from joint responsibility. Form 1040ez 2012 instructions Form SS-5, social security number request, No SSN. Form 1040ez 2012 instructions Form W-7, individual taxpayer identification number request, Taxpayer identification numbers for aliens. Form 1040ez 2012 instructions Form W-7A, adoption taxpayer identification number request, Taxpayer identification numbers for adoptees. Form 1040ez 2012 instructions Foster care payments and expenses, Foster care payments and expenses. Form 1040ez 2012 instructions , Foster care. Form 1040ez 2012 instructions Foster child, Foster child. Form 1040ez 2012 instructions , Foster care payments and expenses. Form 1040ez 2012 instructions , Foster child. Form 1040ez 2012 instructions , Foster care. Form 1040ez 2012 instructions Free tax services, Free help with your tax return. Form 1040ez 2012 instructions Funeral expenses, Do Not Include in Total Support G GI Bill benefits, Tuition payments and allowances under the GI Bill. Form 1040ez 2012 instructions Gross income Defined, Gross income. Form 1040ez 2012 instructions Filing requirements (Table 1), Table 1. Form 1040ez 2012 instructions 2013 Filing Requirements Chart for Most Taxpayers Dependent filing requirements (Table 2), Table 2. Form 1040ez 2012 instructions 2013 Filing Requirements for Dependents Test, Gross Income Test Group-term life insurance, Table 3. Form 1040ez 2012 instructions Other Situations When You Must File a 2013 Return H Head of household, Head of Household, Kidnapped child. Form 1040ez 2012 instructions Exemption for spouse, Head of household. Form 1040ez 2012 instructions Filing requirements (Table 1), Table 1. Form 1040ez 2012 instructions 2013 Filing Requirements Chart for Most Taxpayers Health insurance premiums, Medical insurance premiums. Form 1040ez 2012 instructions Help (see Tax help) Home Aged, home for, Home for the aged. Form 1040ez 2012 instructions Cost of keeping up, Keeping Up a Home Household workers, no exemption for, Housekeepers, maids, or servants. Form 1040ez 2012 instructions I Income Gross, Gross Income Test Tax exempt, Tax-exempt income. Form 1040ez 2012 instructions Individual retirement arrangements (IRAs) Filing requirements (Table 3), Table 3. Form 1040ez 2012 instructions Other Situations When You Must File a 2013 Return Married filing separately, Individual retirement arrangements (IRAs). Form 1040ez 2012 instructions Individual taxpayer identification numbers (ITINs), Reminders, Taxpayer identification numbers for aliens. Form 1040ez 2012 instructions Innocent spouse relief, Relief from joint responsibility. Form 1040ez 2012 instructions Insurance premiums Life, Do Not Include in Total Support Medical, Medical insurance premiums. Form 1040ez 2012 instructions IRAs (see Individual retirement arrangements (IRAs)) Itemized deductions Changing from standard to itemized deduction (or vice versa), Changing your mind. Form 1040ez 2012 instructions Choosing to itemize, Who Should Itemize Married filing separately, Married persons who filed separate returns. Form 1040ez 2012 instructions When to itemize, When to itemize. Form 1040ez 2012 instructions ITINs (Individual taxpayer identification numbers), Taxpayer identification numbers for aliens. Form 1040ez 2012 instructions J Joint return test, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Joint returns, Married Filing Jointly, Nonresident alien or dual-status alien. Form 1040ez 2012 instructions Dependents on, Joint return. Form 1040ez 2012 instructions Personal exemption, Joint return. Form 1040ez 2012 instructions K Kidnapped children Qualifying child, Kidnapped child. Form 1040ez 2012 instructions Qualifying relative, Kidnapped child. Form 1040ez 2012 instructions Widow(er) with dependent child, Death or birth. Form 1040ez 2012 instructions L Life insurance premiums, Do Not Include in Total Support Local income taxes, itemized deductions, Electing to itemize for state tax or other purposes. Form 1040ez 2012 instructions Local law violated, Local law violated. Form 1040ez 2012 instructions Lodging, Lodging. Form 1040ez 2012 instructions Losses, rental real estate, Rental activity losses. Form 1040ez 2012 instructions M Marital status, determination of, Marital Status Married dependents, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Married filing jointly (see Joint returns) Married filing separately, Married Filing Separately Changing method from or to itemized deductions, Changing your mind. Form 1040ez 2012 instructions Exemption for spouse, Separate return. Form 1040ez 2012 instructions Itemized deductions, Married persons who filed separate returns. Form 1040ez 2012 instructions Married taxpayers, Married Filing Jointly (see also Joint returns) Age 65 or older spouse, standard deduction, Higher Standard Deduction for Age (65 or Older), Spouse 65 or Older or Blind Blind spouse, standard deduction, Higher Standard Deduction for Blindness, Spouse 65 or Older or Blind Dual-status alien spouse, Nonresident alien or dual-status alien. Form 1040ez 2012 instructions Filing status, Married persons. Form 1040ez 2012 instructions Medical insurance premiums, Medical insurance premiums. Form 1040ez 2012 instructions Medical savings accounts (MSAs, effect on filing requirements (Table 3), Table 3. Form 1040ez 2012 instructions Other Situations When You Must File a 2013 Return Medicare taxes, not support, Do Not Include in Total Support Member of household or relationship test, Member of Household or Relationship Test Mexico, resident of, U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions citizen or resident alien. Form 1040ez 2012 instructions , Citizen or Resident Test, Child in Canada or Mexico. Form 1040ez 2012 instructions Military (see Armed forces) Missing children, photographs of in IRS publications, Reminders Multiple support agreement, Multiple Support Agreement N National of the United States, U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions national. Form 1040ez 2012 instructions Nonresident aliens, Nonresident aliens. Form 1040ez 2012 instructions Dependents, Taxpayer identification numbers for aliens. Form 1040ez 2012 instructions Exemptions, Nonresident aliens. Form 1040ez 2012 instructions Joint return, Nonresident alien or dual-status alien. Form 1040ez 2012 instructions Spouse, Nonresident alien spouse. Form 1040ez 2012 instructions Taxpayer identification number, Taxpayer identification numbers for aliens. Form 1040ez 2012 instructions O Overseas taxpayers, U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions Citizens or Resident Aliens Living Abroad P Parent, claiming head of household for, Special rule for parent. Form 1040ez 2012 instructions Parents who never married, Parents who never married. Form 1040ez 2012 instructions Parents, divorced or separated, Children of divorced or separated parents (or parents who live apart). Form 1040ez 2012 instructions Penalty, failure to file, Who Must File Personal exemption, Personal Exemptions Photographs of missing children in IRS publications, Reminders Publications (see Tax help) Puerto Rico, residents of, Residents of Puerto Rico Q Qualifying Child, Qualifying Child Relative, Qualifying Relative Surviving spouse, Qualifying Widow(er) With Dependent Child Widow/widower, Qualifying Widow(er) With Dependent Child R Recapture taxes, Table 3. Form 1040ez 2012 instructions Other Situations When You Must File a 2013 Return Relationship test, Relationship Test, Member of Household or Relationship Test Relative, qualifying, Qualifying Relative Remarriage after divorce, Divorce and remarriage. Form 1040ez 2012 instructions Rental losses, Rental activity losses. Form 1040ez 2012 instructions Residency test, Residency Test S Same-sex marriage Filing status, Same-sex marriage. Form 1040ez 2012 instructions Scholarships, Earned income. Form 1040ez 2012 instructions , Scholarships. Form 1040ez 2012 instructions , Gross income defined. Form 1040ez 2012 instructions , Do Not Include in Total Support , Earned income defined. Form 1040ez 2012 instructions Self-employed persons Filing requirements (Table 3), Table 3. Form 1040ez 2012 instructions Other Situations When You Must File a 2013 Return Gross income, Self-employed persons. Form 1040ez 2012 instructions Separate returns (see Married filing separately) Separated parents, Children of divorced or separated parents (or parents who live apart). Form 1040ez 2012 instructions Separated taxpayers Filing status, Considered married. Form 1040ez 2012 instructions , Married persons living apart. Form 1040ez 2012 instructions Living apart but not legally separated, Considered married. Form 1040ez 2012 instructions Personal exemption, Divorced or separated spouse. Form 1040ez 2012 instructions Signatures, joint returns, Signing a joint return. Form 1040ez 2012 instructions Single taxpayers Filing status, Unmarried persons. Form 1040ez 2012 instructions , Single Gross income filing requirements (Table 1), Table 1. Form 1040ez 2012 instructions 2013 Filing Requirements Chart for Most Taxpayers How to file and forms, How to file. Form 1040ez 2012 instructions Personal exemption, Your Own Exemption Social security and Medicare taxes Reporting of (Table 3), Table 3. Form 1040ez 2012 instructions Other Situations When You Must File a 2013 Return Support, not included in, Do Not Include in Total Support Social security benefits, Social security benefits. Form 1040ez 2012 instructions Social security numbers (SSNs) for dependents, Social Security Numbers for Dependents Spouse Deceased, Spouse died. Form 1040ez 2012 instructions , Spouse died before signing. Form 1040ez 2012 instructions , Death of spouse. Form 1040ez 2012 instructions Dual-status alien spouse, Nonresident alien or dual-status alien. Form 1040ez 2012 instructions Exemption for, Your Spouse's Exemption Innocent spouse relief, Relief from joint responsibility. Form 1040ez 2012 instructions Nonresident alien, Nonresident alien spouse. Form 1040ez 2012 instructions Signing joint returns, Signing a joint return. Form 1040ez 2012 instructions Surviving (see Surviving spouse) SSNs (see Social security numbers (SSNs) for dependents) Standard deduction, What's New, Standard Deduction, Married persons who filed separate returns. Form 1040ez 2012 instructions Married filing jointly, Married Filing Jointly State or local income taxes, Electing to itemize for state tax or other purposes. Form 1040ez 2012 instructions Stillborn child, Stillborn child. Form 1040ez 2012 instructions Students Defined, Student defined. Form 1040ez 2012 instructions Foreign, Foreign students' place of residence. Form 1040ez 2012 instructions Support test Qualifying child, Support Test (To Be a Qualifying Child) Qualifying relative, Support Test (To Be a Qualifying Relative) Surviving spouse Death of spouse (see Death of spouse) Gross income filing requirements (Table 1), Table 1. Form 1040ez 2012 instructions 2013 Filing Requirements Chart for Most Taxpayers Single filing status, Widow(er). Form 1040ez 2012 instructions Widow(er) with dependent child, Qualifying Widow(er) With Dependent Child, How to file. Form 1040ez 2012 instructions , Death or birth. Form 1040ez 2012 instructions T Tables and figures, Keeping Up a Home, Worksheet 2. Form 1040ez 2012 instructions Worksheet for Determining Support (see also Worksheets) Filing requirements Dependents (Table 2), Table 2. Form 1040ez 2012 instructions 2013 Filing Requirements for Dependents Gross income levels (Table 1), Table 1. Form 1040ez 2012 instructions 2013 Filing Requirements Chart for Most Taxpayers Other situations requiring filing (Table 3), Table 3. Form 1040ez 2012 instructions Other Situations When You Must File a 2013 Return Tax help, How To Get Tax Help Tax returns Amended (see Form 1040X) Filing of (see Filing requirements) Joint returns (see Joint returns) Who must file, What's New, Who Must File, Filing Requirements for Most Taxpayers, Who Should File Tax-exempt income, Tax-exempt income. Form 1040ez 2012 instructions Taxes, not support, Do Not Include in Total Support Temporary absences, Temporary absences. Form 1040ez 2012 instructions , Temporary absences. Form 1040ez 2012 instructions Tiebreaker rules, Tiebreaker rules. Form 1040ez 2012 instructions Tips, reporting of (Table 3), Table 3. Form 1040ez 2012 instructions Other Situations When You Must File a 2013 Return Total support, Total Support Tuition, benefits under GI Bill, Tuition payments and allowances under the GI Bill. Form 1040ez 2012 instructions U U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions citizen or resident, Citizen or Resident Test U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions citizens filing abroad, filing requirements Filing requirements, U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions Citizens or Resident Aliens Living Abroad U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions national, U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions national. Form 1040ez 2012 instructions U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions possessions, income from, Individuals With Income From U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions Possessions Unmarried persons (see Single taxpayers) W Welfare benefits, Support provided by the state (welfare, food benefits, housing, etc. Form 1040ez 2012 instructions ). Form 1040ez 2012 instructions What's New, What's New Widow/widower (see Surviving spouse) Worksheets Exemption Phaseout, Worksheet 3. Form 1040ez 2012 instructions Worksheet for Determining the Deduction for Exemptions Head of household status and cost of keeping up home, Keeping Up a Home Support test, Worksheet 2. Form 1040ez 2012 instructions Worksheet for Determining Support Prev  Up     Home   More Online Publications